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FINFROCK v. U.S.

No. 11-3052.

860 F.Supp.2d 651 (2012)

Carolyn FINFROCK, as Executor of the Estate of Doris E. Finfrock-Ware, Plaintiff, v. United States of America, Defendant.

United States District Court, C.D. Illinois, Springfield Division.

March 20, 2012.

Attorney(s) appearing for the Case

Jonathan A. Backman , Law Office of Jonathan A. Backman, Bloomington, IL, for Plaintiff.

Gabrielle Hirz , U.S. Dept of Justice, Washington, DC, for Defendant.

OPINION

SUE E. MYERSCOUGH, District Judge.

This cause is before the Court on the parties' cross-motions for summary judgment. See Plaintiff's Motion for Summary Judgment (d/e 10); Defendant's Motion for Summary Judgment (d/e 11). The sole issue is whether Treasury Regulation 20.2032A-8(a)(2) (26 C.F.R. § 20.2032A-8(a)(2)) is a valid regulation. For the reasons that follow, this Court finds that the regulation is invalid. Because additional...

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